2005 (3) TMI 537

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....i S. Bhatnagar, JDR, for the Respondent. [Order]. -  The appellant filed this appeal against adjudication order passed by the Commissioner of Central Excise whereby the unaccounted goods such as cigarette tissue paper, filter tip paper, filter rods were confiscated and released on payment of redemption fine. A penalty of Rs. 10,000/- was also imposed on the appellant. 2. The bri....

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....co only. The contention is that only on 10-4-1995 a Trade Notice No. 37/95 was issued whereby certain other goods used in the manufacture of cigarettes were also prescribed as principal raw material and manufacturer has to maintain the prescribed record. Prior to this date only cut tobacco was prescribed as principal raw material and there was no excess or shortage in stock i.e. cut tobacco, there....

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.... of cigarette is required to maintain a record in a specified form regarding cut tobacco. In respect of the other materials such as corrugated fiber carton, cigarette tissue paper, filter tip paper and filter rods, the Allahabad Collectorate issued a Trade Notice dated 10-4-1995 whereby it was directed to all cigarette manufacturer failing with the jurisdictional, Central Excise Collectorate, Alla....